Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange

The aim of this study was to evaluate the impact of implementation of enterprise resource planning (ERP) reliability qualitative characteristic of accounting information on listed companies at Tehran Stock Exchange. To examine the first hypothesis impact implementation (ERP) and the second hypothesis, the impact of the system (ERP) to test the reliability of accounting information is the implementation of enterprise resource planning implementation rate as the independent variable allowing reliance on accounting information as dependent variable were tested. The sample consisted of 90 companies for the period is 84-90. To test hypotheses about system implementation through the official sites of companies that run on system startup date for the measurement, the modified Jones model relying on the based on discretionary accruals used. Then, test the research model using multiple regression analysis was performed on the combined data. The results and tests of the first hypothesis suggests that the impact of implementation of enterprise resource planning (ERP) index of reliability accounting information of the optimal conditions. The second hypothesis was also confirmed that the rate may be due to lack of adequate information system (ERP) is the sample companies. The survey results show that after the implementation of enterprise resource planning systems and reliability of accounting information is significant positive relationship between the companies.